Guides
Evidence for the shortlist.
Start here when a rule, tax route, or checklist needs more context than a comparison row can carry. Every guide points back to the source record it uses.
Task
Answer a shortlist question
Published answers
Use these when a question can be answered without opening a full country or town dossier.
Can you still get a Spanish golden visa?
No. Spain abolished its golden visa on 3 April 2025 under Organic Law 1/2025, ending residence permits tied to real estate investment over 500,000 euros.
Does Greece tax foreign pensions at 7 percent?
Qualified yes. Greece applies a flat 7 percent on foreign-source income for foreign pensioners who transfer tax residence and meet the rules, for up to 15 years.
Is Portugal's NHR tax regime still available?
No for new entrants. The NHR regime closed to new applicants at the end of 2023; its successor, IFICI, gives a 20 percent flat rate on eligible Portuguese income.
Who does not qualify for Greece's 7 percent pensioner tax regime?
You are excluded if you were a Greek tax resident in five of the prior six years, if you transfer from a country with no tax cooperation agreement, or if you miss the 31 March application deadline, which defers entry a full year.
What happens when Greece's 7 percent pensioner tax expires after 15 years?
The regime is capped at 15 years. On expiry there is no automatic renewal: worldwide income reverts to Greece's standard progressive rates, reaching 44 percent at the top band.
Task
Check a tax or residency route
Published high-liability pages
These entries carry provenance cues because tax, visa, and residency claims need source inspection.
Greece foreign-pensioner 7% flat tax
Greece offers a flat 7 percent annual tax on all foreign-source income for qualifying foreign pensioners who transfer their tax residence to Greece, for up to 15 years (Article 5B, Income Tax Code). Eligibility requires at least five years of non-Greek tax residence in the prior six years and transfer from a country with an administrative-cooperation tax agreement with Greece. The figures cited here are screened, sourced, and dated to 2026-06-25. They are not advice.
Greece non-dom 100,000 euro lump-sum tax (Article 5A)
Greece's Article 5A non-dom regime lets a qualifying individual who transfers tax residence to Greece pay a flat lump sum of 100,000 euros per year on all foreign-source income, regardless of amount, for up to 15 years, in return for a 500,000 euro Greek investment. The figures below are screened, sourced, and dated. They are not advice.
Portugal IFICI 20% regime (NHR successor)
Portugal's IFICI regime, the successor to NHR from the 2024 State Budget, applies a flat 20 percent rate to eligible Portuguese employment and professional income for ten years, with most foreign-source income exempt apart from pensions. It is open only to people who were not Portuguese tax residents in the prior five years and never used NHR. The figures below are screened, sourced, and dated. They are not advice.
Italy 7% flat tax for foreign pensioners (southern Italy)
Italy taxes a qualifying foreign pensioner's foreign-source income at a flat 7 percent for up to ten years, provided they move their tax residence to a small municipality in southern Italy. The figures below are screened, sourced, and dated. They are not advice.
Task
Understand the context behind a row
Published explainers
Use these when the comparison table is too compressed for the next reader question.
Portugal IFICI: the NHR successor regime
Portugal replaced its NHR regime with IFICI: a 20 percent flat rate on eligible income for qualifying new residents, plus golden visa and D8 visa rules.
Greece golden visa: investment tiers since 2024
Greece restructured its golden visa in 2024 into tiered minimums of 800k, 400k, or 250k euros, alongside a digital nomad visa and special tax regimes.
Task
Work through a checklist
Published tools
Tools show which requirements are official claims and where each requirement comes from.
Greece 7% flat tax: pension eligibility checklist
Greece offers foreign pensioners a flat 7 percent annual tax on foreign-source income for up to 15 years under Article 5B of the Income Tax Code. This checklist covers the five published eligibility conditions. Work through each item before consulting a Greek tax adviser. This is screening information, not tax advice.
Portugal IFICI regime: eligibility checklist
Portugal's IFICI regime (the NHR successor, effective from the 2024 State Budget) applies a flat 20 percent rate to eligible Portuguese employment and professional income for ten years. This checklist covers the five published eligibility conditions. Work through each item before consulting a Portuguese tax adviser. This is screening information, not tax advice.